Bookkeeping machine



Aug. 2o, 1940. 4 Y HUTCHNSON 2,212,069

BOOKKEEPING MACHINE Filed March 13, 1939 2 Sheets-Sheet l Allg- 20, 1940. Y. HuTcHlNsoN 2,212,069

BOOKKEEPING MACHINE,

Filed March 15, 1939 2 SheetsSh'eet 2 la /a /0 lNvENTOR.

fy BY Patented Aug. 2o, 1940 UNITED STATES PATENT OFFICE 2,212,069 BOOKKEEPING MACHINE Young Hutchinson, Glendale, Calif. Application March 13, 1939, Serial No. 261,539

2 claims. (o1.`,2s2'f1 4j The primary object of my invention is the provision of a means for economically, efficiently and simultaneously recording the debit and credit en- ,l tries of transactions, uncommon with the usual '6A double entry system of bookkeeping, and wherein each of said entries are made independently of one another, and in different books, such as the cash book, journal and ledger.

vA! further and most important object of the herein invention is the provision of a means designed to set up a procedure of recording such transactions absolutely at va-riance with the prevailing practice, yet, assuring a systematic, speedy and economical routine of operations for positive and satisfactory results.

A further object of the herein invention is the provision of a device affording a positive means for the dual posting of all bookkeeping transactions directly to the general ledger and the elimination of the commonly employed cash book and y journal, with a resultant saving in the cost of such and the pay roll burden involved in keeping the same, yet, recording in a single transaction, all of the information said eliminated books deta-il.

A further and highly important object is the provision of a device wherein accuracyof both debit and credit posting is assured, the one being made simultaneously with the other, and whereby each such entry must positively coincide with the other.

Afurther object of the device is to at all times provide a perpetual balance of accounts. A further object of the herein invention is the provision of a light weight, substantially constructed and compactly built bookkeeping machine, foolproof and free from manipulative contrivances.

A further object of the herein invention is the provision of a bookkeeping machine, operating smoothly and quietly so as to be practically noiseless in operation, and, owing to its structural characteristics, readily cleanable. i

A further object of the herein invention is the provision of a bookkeeping machine exceedingly simple in operation, so as to require no detailed study of its operation, and in rkeeping therewith, readily operatable by any one regardless of a knowledge of bookkeeping.

A still further object of the herein invention is the provision of a bookkeeping machine embracing paper aligning means and whereby reproduction of the original recording of an entry appears on a duplicate copy in proper alignment as to marginal .and spacerequirements.

And a further vobject of the herein invention is the provision of a bookkeeping machine which mayreadily be produced of manymaterials the market affords and finished in divers manner commonr to the painting art.

" Iattain these objects by the device villustrated in the 4accompanying drawings, in which:

Figure 1 is a plan view of the device and showing the paper comprising the 'general ledger sheets employed, partly broken away so as to show the underlying writing bed slots;

Y AFigure 2 is a section on line 2 2 of Figure 1; Figure 3 is a section on line 3-3 of Figure 2; Figure 4 is a section on line 4 4 of Figure 1; Figure 5 is asection on line 5-i5 of Figure 1;

Figure 6 is a sectionon line 6-6 of Figure 3;

Figure 7 is a plan view of the device embracing typical formedgeneral ledger sheets secured to the device in one recording direction, and

Figure 8 is a similar view with the sheets secured in another of the two possible recording directions.

Similar numerals of reference indicate corresponding parts thruout the several views, the numeral Sithus indicating a side view of the bookkeeping machine, and comprising a top portion IElforming a writing bed, and a frame portion consisting of side mem'bers II and I I and end members I2 and I3,` said side'and end members forming a bottomless housing I0 (may readily be enclosed, however), and wherein are suitably -attached a feed roller I4 and a take-up roller I5.

rubber bumpers, for example, not shown, and

serving to prevent marring of the object upon which the devicemay be placed.

The feed roller I4 is adapted to support a roll of carbon paper I6, a portion whereof is unwound from the roll and extendedupwardly through a slot Il' provided in the writing bed adjacent its lower end member I2, thence longitudinally drawn and extended over and across the writing bed to its upper end I3 where it is extended downwardly thereof through a slot I8 therein. and into contact and attachment with the takeup roller I5. Thus there is established a continuous carbon paper feed arrangement atop the writing bed of the machine. The coated side of the paper facing the writing bed.

A rod or bar member I9 is suitably secured to the upper side of the Writing bed immediatelyA 23 secured to the underside of the Writing bed` Similar bearings 24 by any convenient means.` secured in like manner, suspend the take-up roller l5. Both bearing members are sufficiently resilient to readily permit placement and removal of the carbon paper rollers.

The take-up roller I is bifurcated at one end to provide means for connecting it with the flattened end 2510i a winding stern 26 which is journ'aled near said end in a bearing 21 and at its other end in the'side AIl of the frame 9. A knob 23 permits rotation of the stem 26 to which it is attached, and by means of which the carbon paper is simultaneously unwound from the feed roller, across the writing bed and re-wound on the take-up roller.

A bar or link member 29 provides means for carrying pins 39 and 3I which though mo-vable in relation` to the writing bed, are nevertheless fixed inrelation with one another by said member 29. Said member is slidably suspended directly beneath the writing bed with the pins 30 and 3l each extending upwardly thereof and through a slot 32 provided in the writing bed parallel to the side Il of the frame 9. As shown, the link is suspended by means of a rivet 33 at one end and a knob 34 at the other end, said means, however, comprising but one of many which mayA readily be adopted to achieve identical results. Reduced portions of the rivet and knob structure respectively, are slidable within the slots 32.

Similarly' a link 35 carrying pins 36 and 31 is suspended beneath slots 38 positioned parallelV tothe side l l of the frame 9, a rivet 39 and knob 40' securing the same-in slidable relation to the writing bed.

Obviously, said method of attachment of the shift bars may readily be varied, a groove (not shown)` in the writing bed and in which the shift bar maybe slidably secured, equally meeting with satisfactory results.

As best-seen in Figures '1 and 8, the ledger sheet 2l' employed in combination with the device is provided adjacent the left edge with holes 4| and 42. These are spaced so as to register precisely with the pins 30 and 3l respectively. Adjacent the right edge thereof, the sheet further provided with holes 43 and 44 spaced to register precisely with the pins 36 andy 31 respectively.

k The ledger sheet 22 also used in combination with the machine is provided .adjacent its left edge with holes 45 and 50 for registration precisely with the pins 39 andl 3l respectively, and adjacent the right edge thereof with holes 5I and 52. for registration precisely with the pins 36 and 31 respectively. There is thus provided a ledger sheet specifically provided for use with themachine-andthe rulingheading imprinting, and holes as aforesaid, of necessity, must be in true alignment and correct registration with the pin members, the combination of machine and paper alone making possible the highly satisfactory results claimed.

The slidable link bar member 29 and 35 serve as a shifting means operatable by gripping the respective knobs and sliding the bar therewith so as to align the respective sheets in position for use. As the writing surface of one of the sheets underlies the carbon paper, a means as is hereinafter more fully explained is provided for designating the next available or unused line on said sheet, and when thus ascertained, the respective shift bars are employed to bring the several sheets in alignment with one another.

The shift means herein shown may readily be of any other type, since others suggest themselves, for example, a series of perforations and a set pin to position the sheets at a definite fixed place, roller bearing or ball race as the pivoted guiding force, and a movable pointer, all aixed to the side as well as to the top of the writing surface, neither of which is shown, but all or any of which would serve the purpose are feasible.

When either form is secured to the device by attachment to the pin members 36 and 31, the left hand side of that sheet should always be placed under the carbon paper. Conversely, when either form is secured byl attachmentto the pin members 39 and 3l, the right hand side of said sheet should always appear over the carbon paper. Thus, both sides of the same writing surfaceion each page comprising the sheets are separatably adaptable to use, and in this, independently of one another. In either case, one sheet always overlaps the other with the carbon paper therebetween.

In its simplicity, ease of operation, and manner of application, the device differs in many respects from bookkeeping machines in common use. Recognizing the fundamental law of accounting that for every debit there is a credit in identical amount, and vice versa, the principal objective of ,the device then is to make both of said entries atr one and the same time. Speed and absolute accuracyjis thus attained. In recording the respective accounting transactions of a-business, any business, the sheets, herein identified as general ledger sheets are employed. All posting can be made directly from bank deposit entries and check stubs for cash items, and from invoices, sales sheets, etc., for items other than cash. Copying with its ever present possibility of transposition of numbers, and the time and expense of making cash and journal entries, together with the cost of such books, may therefore be eliminated. They may, however, be maintained, if desired. As the entries in said books are made 'from said facts in the rst instance, it is reasonable to believe that the use of said: items as a direct means of establishing thev general ledger, coupled with the elimination of., such. intermediate books, will establish as satisfactory a record. Moreover, by simultaneously recording both debit and credit entries, the record is bound to be in balance. Using the same figures for both entries, one an exact duplicate of the other, it could vnot be otherwise.

In` operatiom two sheets are used. One for the account to be debited, the other for that to be credited. Each sheet has twof separate writing surfaces, each is columnar ruled as is disclosed in Figures '7 and' 8 respectively, and as is more particularly indicated by the numerals 46 and 41, and 49 and. 49 respectively, the left side providing space for the recordation of debit entries, the

right side, creditentries. Thus one sheet covers the carbon paper and is attached to the left side of the machine in attachment With ythe shifting bar thereto provided, with the machine facing the operator. The other sheet is positioned under the carbon paper and is attached to the right side of the machine affixed to the shifting bar there provided. The sheets are used interchangeably as required to properly debit and credit the respective account each sheet represents. With sheet 2l secured to the left of the machine and on top of the carbon paper, sheet 22 would be under the carbon paper and in attachment with the right side of the machine. With sheet2l thus positioned, the right writing surface 4l thereof tive uses.

When thus positioned for use, it follows that whatever may be written on the upper sheet will be duplicated by means of the `carbon paper on the lower sheet. In as much as the writing surface of said lower sheet is covered entirely by the carbon sheet, to facilitate proper alignment with the next open or unused line or space appearing on said sheet, the operator either at the timeof completion of all entries he makes on each sheet, or just before inserting the same 'on the writing bed makes a mark in a column provided on the sheet to indicate the next open line or space, so that when the sheet is in place under the carbon paper, said mark will show immediately adjacent the carbon paper, this enabling the operator to shift the paper by means of the respective shift bars so that what is written on the first available line of the upper sheet will appear in the rst available line on the lower sheet.

While I have shown a plurality of shift bars, it should be obvious that one would serve the purpose equally as well, and, in which case, in substitution of the other, the pin members thereon provided would be secured to the machine in xed relation thereto so as to hold the paper thereon secured in stationary relation to the other sheet, shifting of the single bar as readily aligning the paper sheet thereto secured with that secured to the stationary pins.

Obviously, the columnar ruling of the sheet and headings may be supplied as the needs require. As shown there is provided a column for indicating the Date, Description, Account number-Debit-Credit, Folio, Deductions, the `three spaces provided permitting use for indicating such allowances taken or granted as State unemployment insurance, Social Security payments, pay roll, discounts, trade allowances, etc., Debits, Creditsj Auditors check and Operators mark as hereinafore explained.

When sheet 2l is used above the carbon paper, deductions taken are written thereon. When sheet 22 is so used, the deductions granted are written thereon.

A transposition of figures is very unlikely as the operator is looking directly at the source of entry when posting and therefore does not carry the corresponding entry in his mind as is common with bookkeeping methods in general.

Speed, accuracy and a perpetual balance, plus economy in use are assured. rihe machine is light in weight, easily carried about, practically unbreakable and foolproof.

I am aware that siight modifications may from time to time be made in the details of structure illustrated without departing, however, from the scope of the present invention, and as defined in the claims which are appended hereto.

I-Ience, I do not limit my present invention to the exact description of construction herein disclosed, but what I do claim is:

l. In a bookkeeping machine, a writing bed, relatively slidable members disposed adjacent opposite edges of said bed, means for slidably securing said members to said bed, upstanding pins on said members adapted to be inserted thru apertures of sheets of paper and positioned so that said sheets may be supported on said bed in overlapping relation whereby matter written on the uppermost sheet will be copied on the iower sheet when carbon paper is disposed between sheets, handles mounted on siidable members for effecting adjustment thereof on the bed, and means for holding carbon paper on said bed between said sheets and subject to adjustment relative to the sheets without changing the positions of said sheets, and including members over which the carbon paper extends and which elevate the said paper from the bed to facilitate insertion of the lowermost sheet between said carbon paper and said bed.

2. In a bookkeeping machine, a writing bed, relatively slidable members disposed adjacent oppcsite edges of said bed, means for slidably securing said members to said bed, outstanding pins on said members adapted to be inserted thru apertures of sheets of paper and positioned so that said sheets may be supported on said bed in overlapping relation to one another and whereby a writing made on the uppermost of said sheets will automatically appear on the lower of said sheets when carbon paper is positioned therebetween, handles mounted on slidable members for effecting adjustment thereof on said bed, means for holding carbon paper between said sheets on said bed, said carbon paper subject to adjustment relative to said sheets in Xed relation to said bed, members raising said carbon paper slightly above said bed in elevated position therefrom and facilitating insertion of said paper sheets in said bed with said carbon paper therebetween, said bed beingprovided with slots adjacent opposite sides, said slidable members being mounted on the under side of the bed and having the upstanding pins slidable in said slots.

YOUNG HUTCHINSON. 

